Ledger Ledg"er(l[e^]j"[~e]r), n. [Akin to D. legger layer,
daybook (fr. leggen to lay, liggen to lie), E. ledge, lie.
See {Lie} to be prostrate.]
1. A book in which a summary of accounts is laid up or
preserved; the final book of record in business
transactions, in which all debits and credits from the
journal, etc., are placed under appropriate heads.
[Written also {leger}.]
[1913 Webster]

ligger — n British a freeloader, hanger on or gatecrasher at concerts, receptions, parties, etc., in the rock and pop music milieus. The word is part of rock music s jargon and was adopted enthusiastically by journal ists in such publications as New Musi… … Contemporary slang